<!DOCTYPE html>
<html>
<head>
<link rel='match' href='negative_margins_b.html'>
<style>
* {
    line-height: 14px;
}
#b {
    margin-top: -14px;
}
</style>
</head>
<body>
<div id=a>X</div>
<div id=b>X</div>
</body>
</html>

